近年來除了傳統薪資福利制度，員工對於企業所提供之員工福利開始擁有更高的期待，且福利已經成為員工選擇企業重要的考量之一。隨著時代演變，彈性福利制度開始興起，這種提供員工個人化、可自行選擇的福利內容的方式，越來越多企業採用。因此，本研究希望透過調查國內實施彈性福利制度之企業推行現況、員工使用情形及實際感受，探討福利溝通是否會對員工幸福感產生影響，以及需求滿足在福利溝通與幸福感之間是否會產生中介效果。本研究以問卷調查方式蒐集樣本資料，抽樣方式為便利抽樣，針對有實施彈性福利制度之企業員工進行發放，共回收120份有效問卷，進行統計分析及驗證研究假設。研究發現不同背景資料之員工福利溝通、需求滿足、幸福感有顯著差異，實施彈性福利制度員工福利溝通對需求滿足、幸福感有正向影響，且需求滿足對幸福感有正向影響，最後驗證需求滿足在福利溝通與幸福感之間有完全中介效果。研究依據前述結論進行實務管理意涵之說明，並對於未來研究提出建議。
In recent years, in addition to the traditional salary and welfare system, employees begin to have higher expectations for the employee benefits provided by enterprises, and the benefits has become one of the important considerations for employees to choose enterprises. With the development of time, the flexible benefits plan has begun to rise. More and more enterprises adopt this kind of plan providing employees with personalized and self-selectable welfare content. Therefore, this study aims to investigate several domestic enterprises which adopt flexible benefits to understand the implementation of this way, the usage behavior and the satisfaction of employees, to explore whether benefits communication has an impact on employees’ well-being, and whether need satisfaction can mediate the relationship between benefits communication and well-being, so as to know whether employees can improve their well-being. The questionnaire was convenience sampled and distributed to the employees in which adopt flexible benefits, and 120 questionnaires were analyzed to verify the research hypothesis. The study found that the employees’ different demographic background are significant differences in the benefits communication, need satisfaction and well-being. The research showed that the mediated effect of need satisfaction on benefits communication and well-being.
